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Mass. General Laws c.64H

Tax on retail sales of certain tangible personal property

This page links to an unofficial version of each section of G.L. c. 64H. Please note that sections that appear missing have been either reserved for future use or repealed.

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§ 1 Definitions 
§ 2 Sales tax; services tax; imposition; rate; payment 
§ 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers 
§ 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations 
§ 4 Computation of tax 
§ 5 Statement and collection of tax 
§ 6 Exemptions 

Amended by St. 2024, c. 238, § 214, effective November 20, 2024

§ 6A Annual sales tax holiday 
§ 7 Registration required 
§ 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates 
§ 9 Classified permits establishing percentage of exempt sales 
§ 16 Liability for failure to pay tax 
§ 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment 
§ 25A Motorboats; aircraft; certificate issuance; evidence of tax payment 
§ 25B Unregistered boats anchored within commonwealth; reports 
§ 26 Trade-in of motor vehicles or trailers; sales tax 
§ 27A Trade-in boats and airplanes 
§ 29 Service of notices 
§ 30A Bond or deposit; non-resident contractors; definition 
§ 32 Service of process; nonresident vendors 
§ 33 Worthless accounts; reimbursement without interest 
§ 34 Remote retailers and marketplace facilitators 

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